https://www.taxtmi.com/caselaws?id=794229 Notification No. 12/2012-Cus. operated prospectively only because it expressly superseded the earlier exemption notification while saving acts done or omitted before supersession. Vessels imported before 17.03.2012 could not be subjected to countervailing duty merely because they were later converted from foreign-going status to coastal run status. The Court accepted the distinction between import-time goods and a vessel's later use as a conveyance, and reiterated that an exemption notification cannot create a levy beyond the charging provision. Prior decisions involving the same notification and assessee were treated as correctly stating the law, and the petition was allowed. en-us Wed, 24 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794229 Notification No. 12/2012-Cus. operated prospectively only because it expressly superseded the earlier exemption notification while saving acts done or omitted before supersession. Vessels imported before 17.03.2012 could not be subjected to countervailing duty merely because they were later converted from foreign-going status to coastal run status. The Court accepted the distinction between import-time goods and a vessel's later use as a conveyance, and reiterated that an exemption notification cannot create a levy beyond the charging provision. Prior decisions involving the same notification and assessee were treated as correctly stating the law, and the petition was allowed. Case-Laws Customs Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794229